Departmental Circular could not run contrary to Judicial Pronouncements: CESTAT

Bharti Airtel Ltd Vs Commissioner of Customs (CESTAT Mumbai) Conclusion: CESTAT observed that the products in question would be classifiable under CTH 85177090 and not CTH 85176290 based on HSN and the Departmental Circular could not run contrary to the Judicial Pronouncements. Facts: In the said case, the appeal have been filed by the appellant is directed against order in appeal No. 32(Arshiya FTWZ)/2021(JNCH)/Appeals dated 22.06.2021 passed by the Commissioner of Customs (Appeals), Mumbai-II, Nhava Sheva. By the impugned order, the Commissioner (Appeals) held as follows: “12. In view of a...